Behaviors of a Lean Leader. 1  Obtaining results. 2  Ensuring that how the results are achieved is the most effective utilization of all resources, in the direction of the ideal state. 3  Improving how the organization accomplishes results.
AFUDC is an accounting practice whereby the costs of debt and equity funds used to finance plant construction are credited on the statement of income and charged to construction in progress on the balance sheet. If a project under construction is delayed for an extended period of time, AFUDC may be stopped.
Holder in due course. The holder in due course (HDC) theory is a rule in commercial law that protects a purchaser of debt, where the purchaser is assigned the right to receive the debt payments. The theory insulates the purchaser of debt, or other obligation to pay, against charges that either party to the original transaction might have had against the other.